Susanne Liebel-Kotz

Baker McKenzie Switzerland AG
Admitted as EU lawyer to Swiss courts in accordance with Art. 28 BGFA


Susanne Liebel-Kotz is a partner in the Baker McKenzie Zurich office. She has more than 10 years' experience in the fields of international tax planning and M&A.

Susanne is a member of the Firm's Global Tax and Real Estate practice groups. She is a frequent speaker on seminars and other events regarding various taxation issues, particularly with respect to international taxation. Susanne is also a lecturer in the fields of international and real estate taxation.

Practice Focus

Susanne's work is focused on international tax planning and tax advice in connection with M&A transactions and corporate restructurings, including private equity, venture capital, real estate and capital markets transactions. She also has a strong focus on transaction-related VAT and new technologies.

Susanne advises Swiss and international clients on inbound and outbound tax planning strategies. In addition, she gives advice on tax matters in all phases of a transaction process: from designing tax-optimized acquisition and joint venture structures, carrying out tax due diligence reviews to the drafting and negotiation of the transaction documentation's tax-related aspects, and implementing tax-efficient post-merger integrations.

Representative Legal Matters

  • Advised PSP Swiss Property on the acquisition of the prime office property "Westpark”.
  • Advised PSP Swiss Property AG on the conversion of its CHF 1.8 billion bond portfolio to green bonds and the conversion of its loan portfolio to sustainability-linked loan.
  • Advised Migros Group on investment in Revendo.
  • Advised Mövenpick Group in selling Marché International AG to Lagardère Travel Retail.
  • Advised Datwyler on the acquisition of CTsystems.
  • Advised OnlineDoctor on its acquisition of A.S.S.I.S.T.
  • Advised edyn hospitality group on its acquisition of Hotel Ascot, Zurich.
  • Advised Patrimonium on the acquisition of a majority stake in Bächler + Güttinger AG.
  • Advised Deka Immobilien Investment GmbH on the acquisition of major logistics building near Geneva.
  • Advised Stone Estate.Swiss AG Managed Vehicle on its acquisition of the Economic Interest in Credit Suisse's Real Estate Leasing Portfolio.

Professional Honors

  • Rising Star 2020 and 2021 for Tax, Legal Media Group's Expert Guides
  • "Best 3" Swiss Certified Tax Experts graduates award, for Swiss Certified Tax Expert, 2019

Professional Associations and Memberships

  • International Fiscal Association (IFA) - Member
  • ExpertSuisse - Member


  • Certified Tax Expert (Eidg. Dipl. Steuerexperte, Switzerland) (2019)
  • Certified Tax Advisor (Steuerberater)~Germany (2015)
  • Specialist Lawyer for Tax Law (Fachanwältin für Steuerrecht, Germany) (2015)
  • Attorney-at-Law (Germany) (2012)


  • State of Bavaria (Second State Exam) (2011)
  • University of Augsburg (First State Exam) (2009)


  • English
  • German